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References in periodicals archive ?
A bad thing, in my view, is the removal of the flat rate scheme for VAT which allowed smaller companies to make a calculation based on turnover.
"It is high time that the government declares war against corruption," he said, a war which, according to him, requires "fight against tax evasion and parallel economy and rationalisation of resort to the flat rate scheme for some categories of liberal professions."
Although changes to the basic state pension in April 2016 will see the introduction of flat rate scheme said to be worth PS144 per week, this is still insufficient for many of us.
Still regarding the flat rate scheme, the new law provides for doubling the minimum flat fee set at 50 dinars for persons located outside municipal areas and 100 dinars for those who are located inside these areas.
FLAT RATE SCHEME: Firms with a turnover of less than PS150,000 can simplify things by calculating VAT payments as a percentage of total VAT-inclusive turnover.
These include a flat rate scheme where you only pay VAT on a flat percentage of your turnover (but you can't reclaim VAT on your purchases); retail schemes that allow VAT to be claimed on purchases linked to making VATable supplies while only accounting for VAT on sales on the basis of cash received; and cash accounting which means that you only pay (or reclaim) VAT on monies actually paid rather than due--great for cashflow and instant relief on VAT should you get a bad debt.
HM Revenue and Customs has issued new rates for businesses using the flat rate scheme which will need to be applied from January 4, 2011.
Under the flat rate scheme a business calculates its VAT liability as a fixed percentage of its turnover.
It has decided to refer a case concerning the VAT flat rate scheme for farmers in Portugal, which does not comply with the provisions of the VAT Directive (77/388/EEC), to the Court of Justice.
The concern surrounds the flat rate scheme where businesses with sales of less than pounds 150,000 can account for VAT at a designated percentage of their turnover.
"We offered a very good service, but the reality of it was that it was not sustainable," he added, alluding to Scarvagh's 'Flat Rate Scheme', which provided mare owners with keep, veterinary bills and transport in return for one single payment.
He will know that the Romanians are struggling with their IT software and may find the Commission makes the precautionary 25% deduction, agreed when Romania joined the EU, from the money for the Romanian farmers first payments under a simplified flat rate scheme - a pre-emptive strike, which will commend itself to the President.